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Taxable sale of real property – recipient reports and pays the GST/HST Contribute your suggestions for online services How to adjust GST/HST returns for misreported RITCs Bare trusts, nominee corporations and joint ventures – Notice284 Prescribed rates of interest What's new in publications Enquiries Federal Budget 2014 On February 11, 2014, the Minister of Finance tabled Federal Budget 2014 (the budget), which proposed amendments to the Excise Tax Act and the Excise Act, 2001. ... For more information on self-supplies of housing, see GST/HST Memorandum 19.2.3, Residential Real Property – Deemed Supplies. ... Taxable sale of real property – recipient reports and pays the GST/HST Generally, a person who makes a taxable supply by way of sale must collect the GST/HST from the recipient of the supply. ...

Form NT428 – Northwest Territories Tax Use this form to calculate your territorial taxes and credits to report on your return. ... Fill out Part C – Northwest Territories tax Complete this part to calculate your Northwest Territories tax. ... Contributors From: Canada Revenue Agency Northwest Territories – Department of Finance Page details Date modified: 2025-01-21 ...

Line 58560 – Your tuition and education amounts Complete Schedule BC(S11), British Columbia Tuition and Education Amounts. ... Fill out Part C – British Columbia tax Complete this part to calculate your British Columbia tax. ... Forms and publications British Columbia – 2023 Income tax package Prior years Previous-year information is also available. ...

Whether a particular recreational unit has the same permanent residential characteristics as a house – such that it is considered to be a residential unit, is affixed to the land in a permanent manner and is used as a place of residence – is determined on a case-by-case basis. ... Lift chairs – zero-rated medical and assistive devices The Excise Tax Act zero-rates certain medical and assistive devices supplied by way of sale or lease. ... GST/HST forms GST20 – Election for GST/HST Reporting Period GST70 – Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 – Notification of Accounting Periods GST74 – Election and Revocation of an Election to Use the Quick Method of Accounting GST115 – GST/HST Rebate Application for Tour Packages GST190 – GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST322 – Certificate of Government Funding GST386 – Rebate Application for Conventions RC366 – Direct Deposit Request – GST/HST, Payroll and/or Corporation Income Tax RC4601 – GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 – Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 – Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 – GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 – GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 – Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 – Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 – Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 – Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 – GST/HST Pension Entity Rebate Application and Election RC4609 – Election or Revocation of Election to Use the Real-Time Calculation Method or the Reconciliation Method RC4610 – Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation GST/HST guides RC4034 – GST/HST Public Service Bodies' Rebate RC4082 – GST/HST Information for Charities RC4160 – Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases GST/HST info sheets GI-127 – Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means GI-128 – Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates GI-129 – Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates GI-130 – Stated Price Net of the Enhanced British Columbia New Housing Rebate GST/HST memoranda 8-4 – Documentary Requirements for Claiming Input Tax Credits 14-5 – Election for Nil Consideration GST/HST notices NOTICE264 – Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document NOTICE276 – Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing NOTICE277 – The Nekaneet First Nation Implements the First Nations Goods and Services Tax Excise duty forms E146 – Amended Plans and Specifications Excise duty memoranda EDM1-1-1 – The Excise Duty Program (revised) EDM10-1-9 – Completing an Excise Duty Return – Tobacco Dealer (revised) EDM10-3-1 – Refunds (revised) Softwood lumber products export charge notices SWLN43 – Surge Charge – Alberta Region (July 2012) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Tax rates and income threshold For 2023, the Alberta tax rates and income thresholds are: Chart 2 – 2023 Alberta tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 142,292.00 0.1000 0 142,292.01 170,751.00 0.1200 2,846 170,751.01 227,668.00 0.1300 4,553 227,668.01 341,502.00 0.1400 6,830 341,502.01 and over 0.1500 10,245 Personal amounts For 2023, the Alberta non‑refundable personal tax credits are: 2023 Alberta refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 21,003 21,003 21,003 For more detailed information on the personal amounts, go to Form TD1AB, 2023 Alberta Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $ 1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $ 1,108.67 (4) Annual net income ($1,108.67 × 52 weeks) $ 57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − 0.00 (6) Annual taxable income $ 57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $ 57,650.84 × 0.205 $ 11,818.42 (8) Minus the federal constant based on the annual taxable income on line 6 (go to Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $ 8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $ 15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $ 20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $ 5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Alberta: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2. $ 57,650.84 × 0.10 $ 5,765.08 (15) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1AB $ 21,003.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $ 24,921.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (16) Multiply the total on line 15 by 10%. × 0.10 (17) Total provincial tax credits − (2,492.12) (18) Total provincial tax payable for the year (line 14 minus line 17) $ 3,272.96 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (19) Total federal and provincial tax deductions for the year (line 13 plus line 18). If the result is negative, substitute $0. $ 9,113.45 (20) Tax deduction for the pay period: Divide the amount on line 19 by the number of pay periods in the year (52). $ 175.26 Page details Date modified: 2022-12-23 ...

Video – Keeping your business on track The CRA has produced a video which provides information on what to do if you own a business that owes taxes to the CRA. ... For more information on how the HST applies in Prince Edward Island please see the following publications on the CRA website: GST/HST NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services GST/HST NOTICE302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island GST/HST Info Sheet GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GST/HST Info Sheet GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GST/HST Info Sheet GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate Déline First Nation ratification of their Final Self-Government Agreement The Déline Final Self-Government Agreement, signed by the Government of Canada, the Government of the Northwest Territories and the Sahtu Dene and Metis of Déline, represented by the Déline First Nation Band and the Déline Land Corporation, is effective as of September 1, 2016, and will establish the Déline Got’ine Government (DGG) to act in place of the Déline First Nation Band and the Charter Community of Déline. ... Tax relief provided to the former band under Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians no longer applies effective September 1, 2016. ...

On this page New for 2023 Nova Scotia benefits for individuals and families Form NS428 – Nova Scotia Tax Form NS479 – Nova Scotia Credits Download a copy of Nova Scotia tax information for 2023 Prior years New for 2023 There are no new tax measures for Nova Scotia for 2023. ... Form NS428 – Nova Scotia Tax Use this form to calculate your provincial taxes and credits to report on your return. ... Fill out Part C – Nova Scotia tax Complete this part to calculate your Nova Scotia tax. ...

Pooled registered pension plans – draft GST/HST legislative and regulatory proposals New drug submissions Sponsorships New electronic filing options available Order additional remittance vouchers online Prescribed rates of interest What's new in publications Enquiries Is your non-profit organization (NPO), charity or public institution federally incorporated under the Canada Corporations Act? ... Pooled registered pension plans – draft GST/HST legislative and regulatory proposals On August 29, 2014, the Department of Finance released for public consultation draft legislative proposals that would implement certain tax measures. ... As of October 20, 2014, electronic filing is available for the following programs: RE – Excise Tax B200, Excise Tax Return N15, Excise Tax Act – Application for Refund/Rebate N15-1, Excise Tax Act – Application for Refund/Rebate, Supplementary Information RD – Excise Duty N10, Excise Act Application for Refund/Deduction K50B, Monthly Return – Excise Duty – Beer B256, Excise Act, 2001 – Application for Refund/Deduction B261, Excise Duty Return – Duty Free Shop B262, Excise Duty Return – Excise Warehouse Licensee B263, Excise Duty Return – Licensed User B265, Excise Duty Return – Wine Licensee B266, Excise Duty Return – Spirits Licensee B267, Excise Duty Return – Tobacco Licensee RG – Air Travellers Security Charge B254, Application for Refund of the Air Travellers Security Charge B249, Air Travellers Security Charge Return SL – Softwood Lumber B275, Softwood Lumber Products Export Charge Return B278, Softwood Lumber Products Export Charge – Application for Refund Order additional remittance vouchers online You can use the “Enquiries service” in “ My Business Account ” or “ Represent a Client ” to make an online request for additional remittance vouchers and also to request copies of notices and statements. ...

Contents Part 1 – Information for Authorized Agents Monetary contributions Receipts Books and records Part II – Information for Contributors How to calculate a claim How to claim Part 1 – Information for Authorized Agents 3. ... Do not report such amounts on Forms T2092, Contributions to a Registered Party or to a Registered Association – Information Return or T2093, Contributions to a Candidate at an Election – Information Return (see paragraphs 25, 26, and 27). 20. ... Any receipts written in error and neither issued nor replaced should be marked “Cancelled – not replaced.” ...

Legislation – the Committee invited staff from the Department of Finance to discuss the implications of the proposed new Income Tax Act changes related to charities including: Receipt violations – the Committee feels the $20,000 penalty threshold is too high; Income from unrelated businesses – the Committee recommended that the penalty be substantial enough to deter this activity; Repeat offence penalty – the Committee recommended that the length of time be reduced from a period of 10 years to one of 5 years; and Disbursement Quota rule changes – the Committee recommended the DQ be totally reviewed in order to reduce complexity. ... Respectfully submitted Charities Advisory Committee Lois Hollstedt – Sector Co-Chair Elizabeth Tromp – Government Co-Chair Tad Brown Margaret Mason Terry Carter Hilary Pearson Catherine C. ... Footnote 4 Cultural property as gifts Cultural property – certified or not Q 14. ...